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Police and Investigative Activity
Reference:

The essence and the importance of economic expertise of legal cases on fraud connected with wilful default of contractual commitments in the field of entrepreneurship
Zaleskina Anna Nikolaevna

Lecturer at the Department of General Legal Training of the East-Siberian Institute of the Ministry of Internal Affairs of the Russian Federation

664017, Russia, Irkutskaya oblast', g. Irkutsk, ul. Lermontova, 341/5, kv. 3

zaleskina@yandex.ru

Abstract.

The article studies the role of economic expertise for the investigation of fraud connected with wilful default of contractual commitments in the field of entrepreneurship. The author states the subjects and the objects of economic expertise and the conditions upon which it is commissioned. Besides, the author analyzes and defines the problems emerging at the stage of commissioning economic expertise and the peculiarities of interaction between an investigator and an expert directly in the process of inspecting and when the investigator assesses the expert’s opinion. The author enumerates the requirements to the economic expertise. The research methodology is based on general scientific methods including the dialectical method, analysis and synthesis, generalization, and specific methods, such as system-structural and comparative-legal. The article contains the key peculiarities of interaction between the initiator of the expertise and the expert at the pre-expert stage of assessing the materials of the criminal case. The author analyzes the peculiarities of commissioning and performing judicial accounting expertise and financial and analytical expertise during the investigation of criminal cases on fraud of the above mentioned type. The author concludes about the significance of these types of expertise for investigating criminal cases on fraud connected with wilful default of contractual commitments in the field of entrepreneurship. 
 

Keywords: expert, specialist, financial and operational activities, objects of expertise, special knowledge, financial and analytical expertise, fraud, forensic accounting expertise, audit, economical expertise

DOI:

10.25136/2409-7810.2019.3.30647

Article was received:

11-09-2019


Review date:

14-09-2019


Publish date:

16-09-2019


This article written in Russian. You can find full text of article in Russian here .

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